2008 (1) TMI 818

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..... work’ already defined in notification - Prima facie, respondents committed no irregularity - Respondents received scrap from manufacturers of hand tools and converted it into rectangular parts
S.N. Jha and Shri T.K. Jayaraman, JJ. Shri D. Garg, DR, for the Appellant. Shri R.K. Hasija, Advocate, for the Respondent. [Order per : T.K. Jayaraman, Member (T) (for the Bench)]. - Revenue has filed .....

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..... cation. Prima facie, we do not find any irregularity committed by respondents. The respondents actually received raw material in the form of scrap and converted it into rectangular parts. In our view, the respondents are entitled for the benefit under Notification No. 214/86. Therefore, there is no prima facie strong case made out by the Revenue in its favour. Hence, we reject the application for .....

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